S.D. Codified Laws § 10-47B-116
Current through the 2024 Legislative Session
A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.
SDCL 10-47B-116